Theoretical Aspects Regarding Information Systems Auditing within The Military Organization

As part of the general effort to modernize the financial-economic system, in both private and public sectors, the concept of internal auditing is fairly recent. The development of information technology has significantly contributed to the integration of information systems into management related activities (economy, logistics, finance and accountancy, etc.). The integration of new information technology into the practice of processing, transferring and storing information has brought about a series of threats and vulnerabilities of the information system. Thus, auditing information systems has become a vital element for all domains and activities of organizations, including the military one.